https://www.taxtmi.com/caselaws?id=345470 The High Court dismissed the appeals against the Tamilnadu Sales Tax Appellate Tribunal's judgment for the Assessment Years 2000-01 and 2001-02. The issue centered on whether freight, cylinder charges, and handling charges should be part of the taxable turnover. The Tribunal found that these charges were not pre-sale expenses as they were separately shown in the sale bills. Citing a Kerala High Court judgment, it held that cylinder holding charges were not taxable unless effective control was transferred to customers. The appeals were dismissed, and the Tribunal's decision in favor of the dealer-appellants stood. en-us Wed, 28 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345470 The High Court dismissed the appeals against the Tamilnadu Sales Tax Appellate Tribunal's judgment for the Assessment Years 2000-01 and 2001-02. The issue centered on whether freight, cylinder charges, and handling charges should be part of the taxable turnover. The Tribunal found that these charges were not pre-sale expenses as they were separately shown in the sale bills. Citing a Kerala High Court judgment, it held that cylinder holding charges were not taxable unless effective control was transferred to customers. The appeals were dismissed, and the Tribunal's decision in favor of the dealer-appellants stood. Case-Laws VAT and Sales Tax Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345470